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2020 (5) TMI 143 - HC - Income TaxValidity of assessment order - demand notice for lack of jurisdiction in the Assessing Officer - availability of alternative remedy - HELD THAT:- A bare perusal of the response filed on behalf of the petitioner pursuant to the notice u/s 142(1) calling upon the petitioner as to why his income should not be treated as income from business would reveal that no objection worth the name in relation to the jurisdiction was raised. The response was confined only to the question raised and based on that the AO by exhaustively dealing with the material available before him and dealing with the limited issues raised in reply, passed the assessment order. The assessment order is open to appeal under Part A of Chapter XX of the Act, 1961. Various submissions sought to be made questioning the jurisdiction of the authority, in the circumstances of the case, can very well be raised before the appellate authority and apparently no case for bypassing the alternative remedy of appeal has been made out. Hon’ble Supreme Court in Genpact India Private Ltd vs. Deputy Commissioner of Income Tax & Ors [2019 (11) TMI 1118 - SUPREME COURT] reiterating the principles laid down in Commissioner of Income Tax & Ors. vs. Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] and Authorised Officer, State Bank of Travancore & Anr. vs. Mathew K.C. [2018 (2) TMI 25 - SUPREME COURT] upheld the dismissal of writ petition on account of availability of alternative remedy against an assessment order. Writ petition challenging the assessment order and demand notice on account of availability of alternative remedy of appeal is not entertained and the same is, therefore, dismissed.
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